Any income received by any person on behalf of St. John Ambulance, 1, Red Cross Road, New Delhi exempted under Section 10 (23C)(iv)

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..... cise of powers conferred by the sub-clause (iv) of the Clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies that any income received by any person on behalf of St. John Ambulance, 1, Red Cross Road, New Delhi (hereinafter the Institution) shall not be included in the total income of such person subject to the following conditions, namely:- (a .....

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..... ts and gains of business, unless the business is incidental to the attainment of the objectives of the Institution and separate books of account are maintained in respect of such business; (d) the Institution will regularly file its return of income before the Income tax authority in accordance with the provisions of the Income-tax Act. 1961; (e) that in the event of dissolution of the Instituti .....

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